HB108 Alabama 2014 Session
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2014
Title
Business personal property tax returns, Department of Revenue required to develop online electronic filing system
Description
<p class="bill_description"> This bill would provide an optional
non-itemized short form for filing a business
personal property tax return for those taxpayers
whose total original acquisition cost of all
taxable tangible business personal property assets
is equal to or less than $10,000 each year. The
Department of Revenue would be required to design
the short form along with filing instructions to be
used when filing the short form with the applicable
local tax assessing official or agency</p><p class="bill_description">
This bill would require the Department of
Revenue to develop and make available an online
electronic filing system that would allow any
taxpaying entity to electronically file any annual
business personal property tax return that is
required of the taxpaying entity by any local
county assessing official. The bill would establish
an advisory committee to oversee the development
and implementation of the online filing system
created under this act and would also provide that
there shall be no charge to either a taxpayer or a
local taxing jurisdiction to access or utilize the
electronic filing system created under this act</p><p class="bill_description">
This bill would allow the Department of
Revenue to promulgate rules to implement the
provisions of this act</p><p class="bill_entitled_an_act"> Relating to business personal property tax; to
provide an optional non-itemized short form for the filing of
a business personal property tax return for those taxpayers
whose total original acquisition cost of all taxable tangible
business personal property assets is equal to or less than
$10,000 each year; to provide that the Department of Revenue
shall design the short form and filing instructions to be used
when filing the short form; to require the Department of
Revenue to develop and make available an online electronic
filing system which allows any taxpaying entity to
electronically file any annual business personal property tax
return that is required of the taxpaying entity by any local
county assessing official or applicable agency; to provide
that there shall be no charge to either a taxpayer or a local
taxing jurisdiction to access or utilize the electronic filing
system created hereunder; to establish an advisory committee
to oversee the development and implementation of the online
filing system created under this act; and to allow the
Department of Revenue to promulgate rules to implement the
provisions of this bill.
</p>
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| April 3, 2014 | H | Forwarded to Executive Department |
| April 3, 2014 | H | Assigned Act No. 2014-415. |
| April 3, 2014 | H | Clerk of the House Certification |
| April 3, 2014 | S | Signature Requested |
| April 3, 2014 | H | Enrolled |
| April 3, 2014 | S | Concurred in Second House Amendment |
| April 3, 2014 | H | Hill motion to Concur In and Adopt adopted Roll Call 1110 |
| April 3, 2014 | H | Concurrence Requested |
| April 3, 2014 | S | Motion to Read a Third Time and Pass adopted Roll Call 1206 |
| April 3, 2014 | S | Third Reading Passed |
| April 3, 2014 | S | Blackwell motion to Adopt adopted Roll Call 1205 |
| April 3, 2014 | S | Sanford motion to Carry Over to the Call of the Chair adopted Voice Vote |
| April 3, 2014 | S | Sanford Amendment Offered |
| April 3, 2014 | S | Sanford motion to Adopt adopted Roll Call 1192 |
| April 3, 2014 | S | Third Reading Carried Over to Call of the Chair |
| April 3, 2014 | S | Marsh motion to Carry Over to the Call of the Chair adopted Voice Vote |
| April 3, 2014 | S | Job Creation and Economic Development Amendment Offered |
| April 3, 2014 | S | Third Reading Carried Over to Call of the Chair |
| February 6, 2014 | S | Read for the second time and placed on the calendar 1 amendment |
| January 21, 2014 | S | Read for the first time and referred to the Senate committee on Job Creation and Economic Development |
| January 16, 2014 | H | Engrossed |
| January 16, 2014 | H | Cosponsors intended to be added |
| January 16, 2014 | H | Motion to Read a Third Time and Pass adopted Roll Call 34 |
| January 16, 2014 | H | Motion to Adopt adopted Roll Call 33 |
| January 16, 2014 | H | Wren Amendment Offered |
| January 16, 2014 | H | Third Reading Passed |
| January 15, 2014 | H | Read for the second time and placed on the calendar |
| January 14, 2014 | H | Read for the first time and referred to the House of Representatives committee on Commerce and Small Business |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB108 Alabama 2014 Session - Introduced |
| Bill Text | HB108 Alabama 2014 Session - Engrossed |
| Bill Text | HB108 Alabama 2014 Session - Enrolled |